United States securities and exchange commission logo





                    December 8, 2020

       Michael T. Speetzen
       Finance and Chief Financial Officer
       Polaris Inc.
       2100 Highway 55
       Medina, Minnesota 55340

                                                        Re: Polaris Inc.
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed February 14,
2020
                                                            File No. 001-11411

       Dear Mr. Speetzen:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing